#THE CENTRAL BOARDS OF REVENUE ACT, 1963 
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##ARRANGEMENT OF SECTIONS 
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SECTIONS 
1. Short title, and commencement. 
2. Definitions. 
3. Constitution of separate Central Boards for Direct Taxes and for Indirect Taxes and Customs. 
4. Procedure of the Board. 
5. Amendment of certain enactments. 
6. Transfer of certain proceedings. 
7. Power to remove difficulties. 
8. Repeal and saving. 



#THE CENTRAL BOARDS OF REVENUE ACT, 1963 

##ACT NO. 54 OF 1963 

[30th December, 1963.] 

An  Act  to  provide  for  the  constitution  of  separate  Boards  of  Revenue  for  Direct  Taxes  and  for 
  [^1][Indirect  Taxes  and  Customs]  and  to  amend  certain  enactments  for  the  purpose  of  conferring 
  powers and imposing duties on the said Boards. 

  BE it enacted by Parliament in the Fourteenth Year of the Republic of India as follows:— 

1. **Short title, and commencement.**—(1) This Act may be called The Central Boards of Revenue 
Act, 1963. 

(2) It shall come into force on such date as the Central Government may, by notification in the 
Official Gazette, appoint. 

2. **Definitions.**—In this Act, unless the context otherwise requires,— 

  (a) “Board” means the Central Board of Direct Taxes or [^3][the Central Board of Indirect Taxes and 
Customs] constituted under section 3; 

  (b) “Central  Board  of  Revenue”  means  the  Central  Board  of  Revenue  constituted  under  the 
Central Board of Revenue Act, 1924 (4 of 1924). 

  (c) “direct tax” means— 

    (1) any duty leviable or tax chargeable under— 

      (i) the Estate Duty Act, 1953 (34 of 1953); 

      (ii) the Wealth-tax Act, 1957 (27 of 1957); 

      (iii) the Expenditure-tax Act, 1957 (29 of 1957); 

      (iv) the Gift-tax Act, 1958 (18 of 1958); 

      (v) the Income-tax Act, 1961 (43 of 1961); 

      (vi) the Super Profits Tax Act, 1963 (14 of 1963); 

      (vii) the Interest-tax Act, 1974 (45 of 1974); [^6]** 

      [^7][(viii) the Hotel-Receipts Tax Act, 1980 (54 of 1980); [^8]***] 

      [^9][(ix) the Expenditure-tax Act, 1987 (35 of 1987); [^10]***] 

      [^11][(x) the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax 
Act, 2015 (22 of 2015); and] 

(2) any  other  duty  or  tax  which,  having  regard  to  its  nature  or  incidence,  may  be  declared  by  the 
Central Government, by notification in the Official Gazette, to be a direct tax. 

[^1]. Subs. by Act 13 of 2018, s. 160, for “Excise and Customs”  (w.e.f 29-3-2018). 
[^3].  Subs. by Act 13 of 2018, s.160, for “the Central Board of Excise and Customs” (w.e.f 29-3-2018). 
[^6]. The word “and” omitted by Act 54 of 1980, s. 37 (w.e.f. 9-12-1980). 
[^7]. Ins. by s. 37, ibid. (w.e.f. 9-12-1980). 
[^8]. The word “and” omitted by Act 35 of 1987, s. 33 (w.e.f. 1-11-1987). 
[^9]. Ins. by s. 33, ibid. (w.e.f. 1-11-1987). 
[^10].  The word “and” omitted by Act 22 of 2015, s. 87 (w.e.f. 1-4-2016). 
[^11]. Ins. by s. 87, ibid. (w.e.f. 1-4-2016). 



3. **Constitution  of  separate  Central  Boards  for  Direct  Taxes  and  for [^1][Indirect Taxes  and 
Customs].**—(1) The Central Government shall, in place of the Central Board of Revenue, constitute two 
separate  Boards  of  Revenue  to  be called  the  Central Board  of  Direct Taxes  and [^2][the Central  Board  of 
Indirect  Taxes  and  Customs],  and  each  such  Board  shall,  subject  to  the  control  of  the  Central 
Government,  exercise  such  powers  and  perform  such  duties,  as  may  be  entrusted  to  that  Board  by  the 
Central Government or by or under any law. 

(2) Each  Board  shall  consist  of  such  number  of  persons [^3][not  exceeding  seven]  as  the  Central 
Government may think fit to appoint. 

4. **Procedure of the Board.**—(1)  The  Central  Government  may  make  rules  for  the  purpose  of 
regulating the transaction of business by each Board and every order made or act done in accordance with 
such rules shall be deemed to be the order or act, as the case may be, of the Board. 

(2) Every rule made under this section shall be laid as soon as may be after it is made before each 
House of Parliament while it is in session for a total period of thirty days which may be comprised in one 
session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the 
session immediately following, both Houses agree in making any modification in the rule or both Houses 
agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or 
be  of  no  effect,  as  the  case  may  be,  so  however,  that  any  modification  or  annulment  shall  be  without 
prejudice to the validity of anything previously done under that rule. 

5. **Amendment of certain enactments.**—(1)  In  the  Estate  Duty  Act,  1953  (34  of  1953),  the 
Wealth-tax Act, 1957 (27 of 1957), the Expenditure-tax Act,1957 (29 of 1957 ), the Gift-tax Act, 1958 
(18 of 1958), the Income-tax Act, 1961 (43 of 1961), and the Super Profits Tax Act, 1963 (14 of 1963) 
for the words and figures “Central Board of Revenue constituted under the Central Board of Revenue Act, 
1924 (4 of 1924)” or “Central Board of Revenue”, wherever they occur, the words and figures “Central 
Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963” shall be substituted. 

(2) In the Central Excises and Salt Act, 1944 (1 of 1944), and the Customs Act, 1962 (52 of 1962), 
for the words and figures “Central Board of Revenue constituted under the Central Board of Revenue Act, 
1924  (4  of  1924)”  or  “Central  Board  of  Revenue”  wherever  they  occur,  the  words  and  figures [^2][the 
Central  Board  of  Indirect  Taxes  and  Customs]  constituted  under  the  Central  Boards  of  Revenue  Act, 
1963” shall be substituted. 

(3) The  functions  entrusted  to  the  Central  Board  of  Revenue  by  or  under  any  other  enactment 
shall,— 

  (a) if such functions relate to matters connected with direct taxes, be discharged by the Central 
Board of Direct Taxes; and 

  (b) if  such  functions  relate  to  any  other  matter,  unless  they  are  entrusted  by  the  Central 
Government  to  the  Central Board of Direct Taxes, be discharged by the [^2][the Central Board  of 
Indirect Taxes and Customs]. 

6. **Transfer of certain proceedings.**—(1) Every proceeding pending at the commencement of this 
Act, before the Central Board of Revenue shall— 

  (a) if it is a proceeding relating to direct taxes, stand transferred to the Central Board of Direct 
Taxes; and 

  (b) in any other case stand transferred to the [^2][the Central Board of Indirect Taxes and Customs]. 

(2) If  any  question  arises  as  to  whether  any  proceeding  stands  transferred  to  the  Central  Board  of 
Direct Taxes or to [^2][the Central Board of Indirect Taxes and Customs], it shall be referred to the Central 
Government whose decision thereon shall be final. 

[^1]. Subs. by Act 13 of 2018, s. 160, for “Excise and Customs”  (w.e.f 29-3-2018). 
[^2]. Subs. by s. 160, ibid., for “the Central Board of Excise and Customs” (w.e.f 29-3-2018). 
[^3]. Subs. by Act 25 of 1978, s. 27 for “and not exceeding five” (w.e.f.  21-6-1978). 



(3) In any legal proceeding pending at the commencement of this Act to which the Central Board of 
Revenue is a party,— 

  (a) if it is a proceeding relating to direct taxes, the Central Board of Direct Taxes shall be deemed 
to be substituted for the Central Board of Revenue in such proceeding; and 

  (b) if  it  is  a  proceeding  relating  to  any  other  matter, [^1][the Central Board of Indirect Taxes and 
Customs] shall be deemed to be substituted for the Central Board of Revenue in such proceeding. 

7. **Power to remove difficulties.**—(1) If any difficulty arises in giving effect to the provisions of this 
Act, the Central Government may, by order published in the Official Gazette, make such provisions not 
inconsistent with the purposes of this Act, as appear to it to be necessary or expedient for removing the 
difficulty. 

(2) An  order  under sub-section  (1)  may  be  made  so as  to  have retrospective  effect  from  a  date not 
earlier than the date of the commencement of this Act. 

8. **Repeal and saving.**—(1) The Central Board of Revenue Act, 1924 (4 of 1924), of is hereby 
repealed. 

(2) Nothing  contained  in  sub-section (1)  shall  affect any  appointment,  assessment,  order  (including 
quasi-judicial  order)  or  rule  made,  or  exemption,  approval  or  recognition  granted,  or  any  notice, 
notification, direction or instruction issued, or any duty levied, or penalty or fine imposed, or confiscation 
adjudged,  or  any  form  prescribed,  or  any  other  thing  done  or  action  taken  by  the  Central  Board  of 
Revenue  under  any  law  and  any  such  appointment,  assessment,  order,  rule,  exemption,  approval, 
recognition,  notice,  notification,  direction,  instruction,  duty,  penalty,  fine,  confiscation,  form,  thing  or 
action shall be deemed to have been made, granted, issued, levied, imposed, adjudged, prescribed, done 
or taken by the Central Board of Direct Taxes, or as the case may be, by [^1][the Central Board of Indirect 
Taxes and Customs] and shall continue to be in force unless and until it is revised, withdrawn or 
superseded by the concerned Board.



[^1]. Subs. by Act 13 of 2018, s. 160, for “the Central Board of Excise and Customs” (w.e.f 29-3-2018).